LAWS(GJH)-2025-6-81

ADDWRAP PACKAGING PVT. LTD. Vs. UNION OF INDIA

Decided On June 13, 2025
Addwrap Packaging Pvt. Ltd. Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) Draft amendment is allowed as per order dtd. 25/1/2023 passed in Special Civil Application No.238 of 2023.

(2.) This group of petitions are preferred challenging the vires of Rule 96(10) of the Central/State Goods and Services Tax Rules, 2017 (For short "the CGST Rules") as substituted by the Central Goods and Services Tax(12th Amendment) Rules, 2018 with effect from 9/10/2018. Prior to its substitution, Sub-rule(10) was substituted by Central Goods and Services Tax 11th Amendment Rules, 2018 with retrospective effect from 23/10/2017 and Central Goods and Services Tax 8th Amendment Rules, 2018 with retrospective effect from 23/10/2017.

(3.) As the issue arising in this group of petitions is common, the same were heard analogously.